A dividend proposal (Swedish: utdelningsförslag) is the board's proposal to the general meeting on a dividend, such as the amount per share and payment date. The proposal must be accompanied by a reasoned statement explaining why the dividend is justifiable given the company's finances.
As a main rule, the meeting may not resolve on a larger dividend than the board has proposed, and the dividend is limited by the company's unrestricted equity. In a non-CSD company, dividends are normally paid to the shareholder entered in the share ledger.

A dividend is when a limited company distributes part of its profit to its shareholders.
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Unrestricted equity is the part of equity that may be distributed to shareholders.
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The board of directors is the body elected by the general meeting to manage the company.
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